Mail Stop 3561

 					November 10, 2005



Ms. Amy Vidrine Samson
Chief Financial Officer
Crown Crafts, Inc.
P.O. Box 1028
Gonzales, Louisiana 70707

	Re:	Crown Crafts, Inc.
		Form 10-K for Fiscal Year Ended April 3, 2005
		Filed June 21, 2005
		Form 10-Q for Fiscal Quarter Ended July 3, 2005
		File No. 1-7604

Dear Ms. Samson:

      We reviewed your responses to our comments on the above
referenced filings as set forth in your letter dated October 14,
2005.  Our review resulted in the following additional comments.

Form 10-K for Fiscal Year Ended April 3, 2005

Item 7. Management`s Discussion and Analysis of Financial
Condition
and Results of Operations, page 7

Results of Operations, page 7

1. We have reviewed your response to prior comment 2 in your
letter
dated October 14, 2005.  Please ensure that you quantify, where
practicable, the sales contributed by lost programs at major
customers in the comparable prior year quarterly and annual period
in
order to provide a context within which a reader may understand
the
impact on the change in sales for the interim period presented and
the likely effect on comparability of sales for the remainder of
the
annual period.  We assume that sales information for major
customers
is available and would not present an undue cost or burden to
disclose.  Please tell us how you intend to revise future filings.

Schedule II, page 16

2. We have reviewed your response to prior comment 5 in your
letter
dated October 14, 2005.  Please explain to us why a decrease in
factored receivables necessarily results in a decrease in the
allowance for customer deductions.  If your responsibility for
funding customer deductions is transferred to the third party
factor
when receivables are factored, please clarify.

Note 2. Summary of Significant Accounting Policies, page F-6

3. We have reviewed your response to prior comment 6 in your
letter
dated October 14, 2005.  We do not object to your policy provided
that you provide the policy disclosures required by paragraph 6 of
EITF 00-10.  Please tell us how you intend to revise your future
filings.

Note 5. Financing Arrangements, page F-10

4. We have reviewed your response to prior comment 9 in your
letter
dated October 14, 2005.  Please tell us your basis for using rates
for debts of similar companies to estimate the fair value of your
debt.   Tell us how you determined that the rates of similar
companies are a more meaningful indicator of fair value than your
incremental borrowing rates for similar liabilities.  Please refer
to
paragraph 28 of SFAS 107.

*    *    *    *

      As appropriate, please respond to these comments within 10
business days or tell us when you will provide us with a response.
Please furnish a cover letter that keys your responses to our
comments and provides any requested information.  Detailed cover
letters greatly facilitate our review.  Please understand that we
may
have additional comments after reviewing your responses to our
comments.

      You may contact Staff Accountant Sarah Goldberg at (202)
551-
3340 if you have questions regarding comments on the financial
statements and related matters.  Please contact me at (202) 551-
3843
with any other questions.

								Sincerely,


								George F. Ohsiek, Jr.
								Branch Chief


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Ms. Samson
Crown Crafts, Inc.
November 10, 2005
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